It is a collaboration technique used by Jiraiya with Shima and Fukasaku. After having driven the enemy into a corner, for instance indoors or in a pit, then on Shima's command Jiraiya creates a large volume of oil, followed by Fukasaku performing a large Wind Release technique to propel the oil and Shima performing a large Fire Release technique to ignite it. Within an instant, that area will be filled with oil burning at temperatures of thousands of degrees. The super heated oil creates an inferno of such magnitude that, within an instant, the target and the surrounding area will be reduced to cinders.

Trivia

"Goemon" comes from the legendary sixteenth-century ninja Ishikawa Goemon (石川五右衛門) who was boiled alive in oil after a failed assassination attempt on the daimyō Toyotomi Hideyoshi (豊臣秀吉).